SANJAY KUMAR SINHA,SAMASTIPUR vs. ITO, WARD- 3 (3), SAMASTIPUR
Facts
The assessee filed an appeal against an ex-parte order passed by the Ld. CIT(A) for AY 2015-16, where no one represented the assessee despite notices. The Ld. CIT(A) had decided the case in limine without addressing the merits of the issues. The appellant's adjournment petition before the Tribunal was denied as the original order was already ex-parte.
Held
The Tribunal found that the CIT(A)'s ex-parte order, without deciding issues on merit, violated Section 250(6) of the Act. In the interest of justice, the appeal was restored to the file of the CIT(A) with directions to decide it on merit after providing a reasonable opportunity of hearing to the assessee.
Key Issues
Whether the CIT(A) correctly passed an ex-parte order without deciding the case on merits, and if the matter should be restored for a fresh decision.
Sections Cited
Section 250(6) of the Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), Addl/JCIT(A), Panaji(hereinafter referred to as the “Ld. CIT(A)”] dated 30.07.2025 for the AY 2015-16.
None appeared on behalf of the assessee. An adjournment petition was filed, which is denied as this is an ex-parte order before the learned CIT (A), hence, we decide the same with the help of learned Departmental Representative.
2.1. We after hearing the learned DR and perusing the material available on record, we find that apparently this appeal was decided ex-parte before the learned CIT (A). We note that despite numerous
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 28.11.2025.
Sd/- Sd/- (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER) Patna, Dated: 28.11.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna